This study attempts to examine the impact of asset and liability management on the profitability of commercial banks in Bangladesh. Commercial banks are segmented into high profitable and low profitable and private and public banks. While applying Statistical Cost Accounting (SCA) methods study finds high earning banks experience higher returns from their assets and lower returns from their liabilities than the low earning banks. Results are inconclusive with regard to private banks? and public banks? returns. This study finds that assets management of large commercial banks is better than those of small banks, but they are not better than small banks in respect of liability management.
|Pages (from-to)||157 - 176|
|Number of pages||20|
|Journal||International Review of Business Research Papers|
|Publication status||Published - 2012|